Financial Investigation and Forensic Accounting
In recent years, the law enforcement community has become more aware of “white collar” crime, yet has lacked the training for combating these criminals. Meanwhile, accountants are witnessing a rise in financial crime, but are not accustomed to examining for fraud during their audits. It has become imperative for students training for law enforcement and accounting careers to expand their knowledge and expertise to include both legal and financial aspects of economic crime.\ Written by a...
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In recent years, the law enforcement community has become more aware of “white collar” crime, yet has lacked the training for combating these criminals. Meanwhile, accountants are witnessing a rise in financial crime, but are not accustomed to examining for fraud during their audits. It has become imperative for students training for law enforcement and accounting careers to expand their knowledge and expertise to include both legal and financial aspects of economic crime. Written by a retired IRS agent with more than twenty years of experience, Financial Investigation and Forensic Accounting, Second Edition offers a thorough examination of current methods and legal concerns for the detection and prosecution of economic crime. The text guides readers through the process, from detection to indictment and conviction. It explains the mechanics of gambling, fraud, and money laundering, and then illustrates how prosecutors present the tax codes, offshore banking laws, and the RICO statutes to judges and juries. This updated edition provides additional focus on locating terrorist funds, related new laws enacted, and computer fraud. Each chapter provides a summary along with applicable outlines. The increasing corrupt state of business makes it essential to recognize financial crime at an early stage and follow the proper procedures for prosecution. This practical textbook provides students with a solid understanding of fraud examination and forensic accounting that they will need throughout their careers. Booknews Manning, an IRS Revenue Agent with 14 years experience in forensic accounting, uses an interdisciplinary approach, including accounting, law enforcement, and financial know-how, to explain the current methods and legal issues facing the detection and prosecution of economic crimes. This guide focuses on how best to prosecute perpetrators of crimes such as gambling, fraud, and money laundering. It analyzes many of the complex issues which will aid prosecutors in bringing these cases to trial, such as seizures, forfeitures, and warrants; off-shore banking laws and banking information; how to use exhibits forms in prosecution of economic crimes; and how to successfully give testimony. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Ch. 1Economics of crime1Ch. 2Financial crimes15Ch. 3Offshore activities37Ch. 4Evidence65Ch. 5Net worth theory81Ch. 6Expenditure theory97Ch. 7Scenario case105Ch. 8RICO net worth solution119Ch. 9Tax net worth solution131Ch. 10RICO expenditure solution143Ch. 11Tax expenditure solution155Ch. 12Organized crime167Ch. 13Trial preparation and testimony203Ch. 14Accounting and audit techniques209Ch. 15Sources of information223Ch. 16Wagering and gambling245Ch. 17Fraud prevention for consumers281Ch. 18Fraud prevention for businesses297Ch. 19Money laundering309Ch. 20Interviewing371Ch. 21Banking and finance383Ch. 22Reports and case files399Ch. 23Audit programs419Ch. 24Seizures and forfeitures441Ch. 25Judicial system447Ch. 26Criminology461Ch. 27Physical security473Ch. 28Search warrants491Ch. 29Computer crimes503Ch. 30Fraud examiner515App. AFederal Reserve districts and American Bankers Association numerical system523App. BMoney laundering acronyms527App. CInternet sources of information529App. DInternet country codes539
\ BooknewsManning, an IRS Revenue Agent with 14 years experience in forensic accounting, uses an interdisciplinary approach, including accounting, law enforcement, and financial know-how, to explain the current methods and legal issues facing the detection and prosecution of economic crimes. This guide focuses on how best to prosecute perpetrators of crimes such as gambling, fraud, and money laundering. It analyzes many of the complex issues which will aid prosecutors in bringing these cases to trial, such as seizures, forfeitures, and warrants; off-shore banking laws and banking information; how to use exhibits forms in prosecution of economic crimes; and how to successfully give testimony. Annotation c. Book News, Inc., Portland, OR (booknews.com)\ \
